基于公益性的公立医院成本核算与财政补偿关系研究

Study on the Relationship between Cost Accounting and Finance Compensation in Public Hospitals Based on Public-welfare

我国公立医院公益性缺失的主要成因在于:公医院自身为生存发展而追求利润,政府投入不到位,主管部门监控乏力。政府是保障公立医院公益性的主体,应当在提供财政支持和完善运营绩效评价等方面促进公立医院回归公益性,并且以改进公立医院的成本核算与科学核定公立医院的收支差额作为政府财政补偿总额的参考标准。

This paper has discussed on the reasons for public welfare lacking in public hospitals,such as hospitals＇seeking for profit out of their survival and development,the insufficient input of government,the inadequate regulation from the government authority.The government takes the responsibility to promote the regression of public hospitals＇ public welfare by providing the financial support,perfecting the operational performance evaluation,improved cost accounting and scientific accounting the receipts and payments should be approved for the reference standards of government＇s total reimbursement.